U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3923.10.0000
$94.4M monthly imports
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Court Cases
4 cases
CIT & Federal Circuit
Ruling Age
24 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-02 · Updates monthly
The tariff classification of plastic food containers from Taiwan.
NY I80745 May 2, 2002 CLA-2-39:RR:NC:SP:221 I80745 CATEGORY: Classification TARIFF NO.: 3923.10.0000 Ms. Mei C. Li Tan-G Service 143-47 Barclay Avenue, #2 Flushing, NY 11355 RE: The tariff classification of plastic food containers from Taiwan. Dear Ms. Li: In your letter dated April 1, 2002, on behalf of Customs Food Packaging, you requested a tariff classification ruling. Samples were provided with your letter. The food containers are composed of a clear plastics material. The containers are meant for use in restaurants, supermarkets and other food retail stores to package food. The containers are flimsy and will likely be discarded after the contents are emptied. The applicable subheading for the plastic food containers will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics: boxes, cases, crates and similar articles. The rate of duty will be 3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division